CHRISTMAS IS THE TIME FOR GIVING;
Those thinking about making gifts at Christmas should take advantage of the various inheritance tax (IHT) exemptions and reliefs available to them. Note that certain gifts can also have capital gains tax (CGT) implications.
THE IHT ANNUAL EXEMPTION - USE IT OR LOSE IT!
Although not particularly generous at £3,000 per donor per annum if this annual IHT exemption is not used by 5 April it is lost, although it is possible to carry the allowance forward one year if unused. This means that if the annual allowance for 2017/18 was not used an individual may make gifts of up to £6,000 in 2018/19. Where the gifts to individuals exceed the annual exemption there may still be no inheritance tax to pay if they survive for 7 years following the gift or...
The New iPad Pro - Good Enough For Business?Apple has just released its new iPad Pro, which it refers to as "the future of computing". So, is Apple's latest and greatest tablet good enough to replace your business laptop with?
The new 2018 iPad Pro has a sleek new design and is available in 11-inch and 12.9-inch screen sizes. There is no home button and, like the latest iPhones, you can unlock the device using facial recognition or by typing in a pin code on the screen. This new iPad Pro features Apple's latest A12X Bionic processor which makes it as powerful as most business laptop computers. With this amount of power you might imagine that battery life is reduced. However, the new iPad Pro offers a battery life of up to about 12 hours.
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